RULE 33 INCOME-TAX RULES 2026 Conditions subject to which approval is to be granted to a research association for deduction for expenditure on scientific research under section 45(4) read with section 45(3)(a).
RULE 33 INCOME-TAX RULES 2026 RULE 33 INCOME-TAX RULES 2026 Conditions subject to which approval is to be granted to a research association for deduction for expenditure on scientific research under section 45(4) read with section 45(3)(a). 33. (1) The sole object of the applicant research association shall be to undertake scientific research or research in… Read More »